Strategic Budgeting Control System:Theory and Evidence from China Company

摘要：

　　In China,budget management has historically played a key role in management control for about 20 years.And there are a lot of theoretical research results on budgeting theory and its application recently to support some new budgeting mode.This paper constructs a new model SBC (Strategic Budgeting Control) which combines strategy management with budget management and solve the problems of traditional budgeting and considerable criticism Hansen et al (2003)5 had proposed in his paper and book (Hope and Fraser,2003a1; Hansen et al,2003).Moreover,in this paper,there are two other contributions: 1) by the new model to answer the criticisms for budgeting and management accounting; 2) this model not only provides a way to show that budgets continue to be used for control purposes and are perceived to be value-added but also provides a tool how to improve those weaknesses of budgets in China company.

关键词： strategic budgeting control (SBC) budgeting practice budgeting control

作者: Fu Yuanlue Fu Chen

作者单位: Center for Accounting Studies/School of Management,Xiamen University,Xiamen,China,361005 KPMG Advisory(China)Limited,Xiamen,China. 361005

会议类型: 国际会议

会议名称: the 5th (2013)International Conference on Financial Risk and Corporate Finance Management(第五届(2013)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 530-539

在线出版日期: 2013-06-29（万方平台首次上网日期，不代表论文的发表时间）